Bulgaria corporate tax rate
Flat statutory corporate income tax rate on the taxable profit of resident companies and Bulgarian permanent establishments under чл. 20 от Закона за корпоративното подоходно облагане (ЗКПО), administered by the Национална агенция за приходите (НАП).
| Current value | 10 percent |
|---|---|
| In force from | 2007-01-01 |
| Official source | Закон за корпоративното подоходно облагане (ЗКПО), чл. 20: 'Данъчната ставка на корпоративния данък е 10 на сто'; rate in force since the ЗКПО entered into force on 1 January 2007; confirmed unchanged by the Закон за изменение и допълнение на ЗКПО, обн. Държавен вестник бр. 30 от 27 март 2026 г., which amended the Act with retroactive effect from 1 January 2026 but left чл. 20 untouched |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
CONFIRMED: flat 10%, one of the lowest headline corporate rates in the EU, unchanged for the 2026 tax year. It was cut to 10% from 15% with effect from 1 January 2007; that earlier level was not separately verified from a primary source in this pass and is therefore not served as history. There are no municipal or regional surcharges - unlike Germany there is no trade tax, so the 10% headline is close to the real burden for an ordinary company. The tax period is the calendar year (чл. 21 ЗКПО). PILLAR TWO APPLIES, AND IT IS THE BIG CAVEAT ON THIS 10%: Bulgaria transposed Council Directive (EU) 2022/2523 on ensuring a global minimum level of taxation by inserting Част пета 'а' into the ЗКПО in December 2023, with effect for fiscal years beginning on or after 1 January 2024. It introduces a допълнителен данък (top-up tax) and a национален допълнителен данък (qualified domestic minimum top-up tax, QDMTT) that lift the effective rate to 15% for constituent entities of multinational groups and large purely domestic groups with consolidated annual revenue of at least EUR 750 million in at least two of the four preceding years. Because Bulgaria's nominal rate is 10%, the QDMTT bites on essentially every in-scope group with Bulgarian operations - the 5-point difference is collected domestically rather than being surrendered to a parent jurisdiction's IIR. For any in-scope group the answer to 'what is the Bulgarian corporate tax rate' is therefore 15% effective, not 10%. Out-of-scope companies - the overwhelming majority - pay 10%. OTHER RATES THAT ARE NOT THIS ONE and must not be substituted: withholding tax on dividends and liquidation proceeds is 5% (чл. 194 ЗКПО), withholding on interest, royalties and certain service fees to non-residents is generally 10% (чл. 195), the alternative tax on gambling and on the operations of budgetary enterprises is levied on turnover rather than profit, and tonnage tax applies to qualifying shipping. Sole traders (еднолични търговци) are NOT subject to корпоративен данък - they are taxed at 15% under the personal income tax act. The March 2026 amending Act (ДВ бр. 30/2026) made targeted changes - among them accelerated depreciation of up to 50% for electric vehicles acquired on or after 1 January 2026 - all retroactive to 1 January 2026, with no change to the rate. Access: dv.parliament.bg is the reachable primary gazette; nra.bg refuses TCP connections from this environment and minfin.bg and lex.bg return HTTP 403, so чл. 20 could not be read verbatim from an official consolidated text.
Get it programmatically
curl https://euroref.dev/v1/bg/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/bg/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/bg/corporate-taxOther Bulgaria series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · ECB main refinancing rate · late-payment interest rate